ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA KEDAI KOPI LEDOKAN di BINANGUN

Abstrac The accounting system is a tool used to organize or collect, collect, and conduct information regarding all company transactions, where employees, company activities, materials and machines can be integrated in such a way that supervision can be carried out. This study aims to find out how to analyze information systems and internal control of raw material supplies at the Ledokan Coffee shop in Binangun Blitar. The data used are qualitative data in the form of some basic analysis from field interviews. The results showed that the Ledokan Coffee Shop has good supply chain management capabilities as evidenced by the existence of suppliers who have long-term cooperative relationships with them. Keywords: Accounting Information System, Inventory, Internal Contro Abstrak Sistem akuntansi adalah alat yang digunakan untuk mengatur atau mengumpulkan, mengumpulkan, dan melakukan informasi mengenai semua transaksi perusahaan, di mana karyawan, kegiatan perusahaan, bahan dan mesin dapat diintegrasikan sedemikian rupa sehingga pengawasan dapat dilakukan.Penelitian ini bertujuan untuk mengetahui bagaimana menganalisis system informasi dan pengendalian internal persedian bahan baku pada kedai Kopi Ledokan di Binangun Blitar. Data yang digunakan adalah data kualitatif berupa beberapa analisis yang mendasar dari wawancara dilapangan. Hasil penelitian menunjukkan bahwa Kedai Kopi Ledokan memiliki kemampuan supply chain management yang baik yang dibuktikan dengan adanya pemasok yang memiliki hubungan kerjasama jangka panjang dengan mereka. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Pengendalian Internal

PENGARUH BEBERAPA FAKTOR DALAM PENETAPAN LOKASI KEDAI KOPI

Abstrak Kopi menjadi salah satu komoditas yang pada masa pandemi ini justru mengalami peningkatan pesat, baik dari sisi bisnis usaha, maupun dari sisi jumlah kedai kopi yang bertema kekinian dibanding komoditas usaha lainnya. Salah satu kota di Indonesia yang mengalami perkembangan yang sangat pesat berkaitan dengan bisnis kedai kopi adalah Kota Tarakan, Kalimantan Utara. Meskipun dibanding kota lain di Kalimantan, barangkali perkembangan kedai kopi di kota Tarakan sedikit tertinggal 3-4 tahun misalnya dari kota Balikpapan dan Banjarmasin. Jumlah kedai kopi di Kota Tarakan mengalami peningkatan cukup pesat dalam kurun waktu dari tahun 2019 hingga 2021 ini. Lokasi kedai kopi di Kota Tarakan tersebar di sekitar kawasan perdagangan, perkantoran dan permukiman penduduk. Kehadiran kedai kopi di beberapa kawasan disatu sisi berdampak positif, yaitu menghidupkan kawasan di sekitar kedai yang semula sepi dan rawan, menjadi ramai, namun disisi lain juga kadang kala berdampak negatif, seperti terjadi kemacetan lalulintas, kesulitan lahan parkir dan kebisingan suara dari aktivitas kedai kopi. Oleh karena itu pemilihan lokasi kedai kopi menjadi tantangan tersendiri. Penelitian ini bertujuan untuk menentukan pengaruh dari beberapa faktor utama yang mendasari pemilik kedai kopi memilih lokasi untuk pendirian kedai kopinya di Kota Tarakan. Menjamurnya kedai kopi kekinian dari sisi perkembangan perekonomian kota sangat baik, karena memicu denyut perekonomian kota, membantu mengakselerasi pemulihan ekonomi dimasa pandemi serta menjadi salah satu masukan menarik dalam pembangunan tata kota dan pengembangan pusat-pusat ekonomi baru di Kota Tarakan terutama yang berkaitan dengan aktivitas perdagangan dan jasa. Penelitian ini masih merupakan ide gagasan/pemikiran penulis yang melihat bahwa perkembangan kedai kopi dari hari ke hari sebagai suatu fenomena unik sebuah kota. Dan itu terjadi di hampir seluruh kota besar di Indonesia. Data yang digunakan merupakan informasi yang diperoleh dari komunitas kopi yang terdiri dari para pemilik kedai kopi dan barista di Kota Tarakan. Berdasarkan hasil pengamatan diperoleh empat kelompok faktor yang menggambarkan karakter pemilihan lokasi kedai kopi di Kota Tarakan. Kelompok faktor yang mempengaruhi pemilihan lokasi kedai kopi di Kota Tarakan yaitu fleksibilitas/aksesibilitas lokasi, kesesuaian/ketepatan lokasi, dukungan/support di sekitar lokasi, dan faktor-faktor tambahan lainnya. Fleksibilitas lokasi yaitu jangkauan kemudahan akses ke lokasi kedai dan bagaimana pelanggan/customer bisa dengan mudah mencapainya. Kesesuaian lokasi yaitu ketepatan pemilihan lokasi kedai dengan pertimbangan tertentu agar dapat mengakomodir kebutuhan dari kegiatan kedai kopi tersebut. Dukungan di sekitar lokasi yaitu adanya elemen-elemen pendukung yang ada di sekitar lokasi yang bisa menunjang dan mempermudah dalam kegiatan operasional kedai kopi. Faktor tambahan lainnya adalah faktor lain yang menjadi pertimbangan pemilihan lokasi namun relatif tidak memberikan pengaruh yang besar dalam penentuan pemilihan lokasi kedai kopi di Kota Tarakan, antara lain faktor efisiensi biaya kontrak. Abstract Coffee is one of the commodities that experienced a rapid increase during this pandemic, both in terms of the business and the number of coffee shops with contemporary themes compared to other business commodities. One of Indonesia's cities experiencing rapid development to the coffee shop business is Tarakan City, North Kalimantan. Although compared to other cities in Kalimantan, perhaps the result of coffee shops in Tarakan is a little behind 3-4 years, for example, from Balikpapan and Banjarmasin's towns. Tarakan City's coffee shops have increased quite rapidly from 2019 to 2021. The location of coffee shops in Tarakan City is spread around the trading area, offices, and residential areas. The presence of coffee shops in several places, on the one hand, has a positive impact, namely reviving the area around the shop, which was initially quiet and vulnerable, becoming crowded. Still, on the other hand, it also sometimes has a negative impact, such as traffic jams, parking difficulties, and noise from coffee shop activities. Therefore, choosing a coffee shop location is a challenge in itself. This study aims to determine the influence of several primary factors that underlie coffee shop owners selecting a place to establish their coffee shop in Tarakan City. The proliferation of trendy coffee shops in the city's economic development helped accelerate economic recovery during the pandemic and develop new financial centres in Tarakan City, especially trading activities. And services. This research is still the author's ideas/thoughts who see that the development of coffee shops from day to day is a unique phenomenon of a city. Furthermore, it happened in almost all big cities in Indonesia. The data used is information obtained from the coffee community consisting of coffee shop owners and baristas in Tarakan City. Based on the observations, four factors describe the character of choosing a coffee shop location in Tarakan City. The factors that influence the selection of coffee shop locations in Tarakan City are location flexibility/accessibility, suitability/accuracy, support/support around the area, and other additional factors. Location flexibility is the range of easy access to the shop's location and how customers/customers can easily reach it. Location suitability is the accuracy of choosing the shop's location with specific considerations to accommodate the needs of the coffee shop's activities. Another factor is other factors considered for site selection but relatively do not significantly influence the location of coffee shops in Tarakan City, including contract cost efficiency.

Analysis of Factors Affecting the Behavior of Coffee Shop Consumers in Jambi City

This study aims to analyze the factors that affect the behavior of coffee shop consumers in Jambi City. This research was conducted at a coffee shop in Jambi City. The selection of the location of this study was carried out by purposive sampling method. The data analysis used is primary data with the Structural Equation Partial Least Square Model (SEM-PLS) approach. The results showed the behavior of coffee shop consumers most who visited the coffee shop expressed agreement with the choice and decision in behaving. As many as 57.5% of consumers revealed that they chose the coffee shop because the price offered is affordable, coffee served quality, and it has a good taste, and 55% stated that they buy coffee in the coffee shop because according to their consumption needs, the coffee sold has a strong freshness, and has many flavor variants. Internal factors negatively affect the behavior of coffee shop consumers but not significantly. External factors have a positive effect on consumer behavior. Internal factors and external factors with variable moderation of coffee shop variables have a significant effect on consumer behavior.

Covid-19 Pandemic: Empirical Study of Determinants of Purchase Decision

The purpose of this study was to determine the impact of lifestyle and price on purchasing decisions. Individual variables include lifestyle and price. The regulatory variable is the Covid-19 plague, and the dependent variable is the purchase decision. The survey data were obtained from a food factory (coffee shop) in Semarang. Population sampling is used. Data are collected through research methods such as direct surveys. Structural Equation Modeling (SEM) testing is used for data analysis. The model of the mathematical equation is used in a statistical test to show the effects of the independent variables on the dependent and controlled variables. The results of the study suggest that: 1) Purchasing decisions do not directly affect lifestyle. 2) The decision to buy has a negative effect on the price. 3) During the COVID-19 epidemic, lifestyle had a positive effect on purchasing decisions. 4) Transmission variable COVID-19 had a positive effect on purchasing decisions during the epidemic. Before the plague, prices were lower than usual, but coffee experts kept their distance, avoided crowds, and cared about their health.

How Does Experiential Value toward Robot Barista Service Affect Emotions, Storytelling, and Behavioral Intention in the Context of COVID-19?

This study aims to examine the antecedents of storytelling and intention to a behavioral robot barista coffee shop (RBCS) by exploring experiential values and emotions. For the analysis, a set of hypotheses was developed and tested based on data collected from 300 customers who had visited a RBCS in South Korea. In the verification, the atmosphere showed the greatest influence on positive emotion, followed by consumer return on investment (CROI). These results mean that atmosphere, CROI, and escapism are important to induce positive emotion and behavioral intention for robot barista coffee shop. This is the first study to examine consumers’ experiential value regarding non-face-to-face robot service in the food service industry. This design is different from previous experiential value studies on human services in the hospitality industry. By integrating artificial intelligence and digital innovation into food service, this study broadens the scope of research in consumer behavior, making a significant theoretical contribution to the literature. Furthermore, this study proposes practical implications for sustainable coffee shop management in a COVID-19 environment.

Masyarakat Konsumsi dan Simulasi Pengunjung Coffee Shop Janji Jiwa di Kota Padang

Janji Jiwa merupakan coffee shop paling popular, dan Sumatera Barat sebagai salah satu Provinsi dengan jumlah peminum serta kunjungan coffee shop tertinggi secara nasional. Sesuai dengan tujuan penelitian maka tulisan ini akan membahas mengenai motif-motif konsumsi serta konstruksi gaya hidup konsumerisme di kalangan pengunjung coffee shop Janji Jiwa di Kota Padang. Untuk menganalisis data yang terkumpul peneliti menggunakan perspektif Jean P Baudrillard terkait masyarakat konsumsi. Metode yang digunakan pendekatan kualitatif, dengan tipe penelitian studi kasus (single case study). Pemilihan informan dilakukan secara purposive sampling dengan jumlah informan 9 orang yang terdiri dari informan pelaku dan informan pengamat. Untuk analisis data, peneliti menggunakan analisis interaktif Miles dan Huberman, untuk menjamin validitas dan reliabilitas data maka peneliti melakukan uji triangulasi data. Hasil dari penelitian menunjukan adanya pergeseran motif konsumsi dimana konsumsi yang terjadi bukan didasari pada motif-motif pemenuhan kebutuhan biologis, melainkan sebagai bentuk aktualisasi diri dalam rangka signifikansi dan klasifikasi sosial. Terbentuknya pandangan imajiner dan konstruksi gaya hidup konsumerisme tidak terlepas dari hukum kausalitas yang kompleks dan beragam, ditinjau dari aspek nilai tanda, logika sosial konsumsi, ruang sosial, dan media tontonan. Keseluruhan aspek tersebut sarat akan simulasi dan simulasi tersebut diproduksi ulang baik dalam bentuk abstrak maupun konkrit. Fakta ini merupakan bukti irasionalitas masyarakat kontemporer kedalam bentuk perilaku konsumtif.